Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12B - Miscellaneous Tax
Chapter 12B-6 - GROSS RECEIPTS TAX
Section 12B-6.008 - Interest
Universal Citation: FL Admin Code R 12B-6.008
Current through Reg. 50, No. 187; September 24, 2024
Interest shall accrue at the rate of interest established pursuant to Section 213.235, F.S., and Rule 12-3.0015, F.A.C. (prorated daily), not to exceed one percent per month. Interest accrues from the date of the delinquency until paid.
Rulemaking Authority 213.06(1) FS. Law Implemented 203.06, 213.235 FS.
New 11-13-78, Amended 6-5-85, Formerly 12B-6.08, Amended 10-4-89, 4-2-00, 5-4-03, 9-18-08.
Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
